The tariff classification of Novelty Candle (Item# 962694) from Hong Kong

NY A82146 April 26, 1996 CLA-2-34:RR:NC:FC:236 A82146 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Mr. Michael Rosbach Assistant Buyer Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of Novelty Candle (Item# 962694) from Hong Kong Dear Mr. Rosbach: In your letter dated March 29, 1996, you requested a tariff classification ruling. The sample submitted is a Novelty Candle, consisting of paraffin wax, pigment, wick and fragrance. The candle measure 4 inches. Each candle is designed to resemble either Santa Claus, a snownman, a teddy bear, or a bear dressed as Santa Claus. The colors of these candles are red, green, black, gold, yellow and white. Each candle is individually wrapped in cellophane with a UPC label. The applicable subheading for the Novelty Candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers, and the like. The rate of duty will be 3.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist V. Gualario at 212-466-5744. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division